1. Regarding temporary departure abroad for repairs
(1) The following aircraft and ships (including related parts and components) operated by enterprises registered in the Hainan Free Trade Port with independent legal person status will be exempted from tariffs if they are temporarily shipped out of the country for repair and then re-shipped into the Hainan Free Trade Port, regardless of whether they have added value or not. , levy import value-added tax and consumption tax in accordance with regulations. Specifically: 1. Aircraft (including related parts) operated by aviation companies with Hainan Free Trade Port as their main operating base. 2. Ships operated by shipping companies with ports in the Hainan Free Trade Port as their port of registry (including related parts and components). (2) The list of enterprises that meet the conditions for enjoying policy measures shall be determined by the competent departments of transportation, market supervision, and maritime affairs of Hainan Province in conjunction with the Hainan Provincial Department of Finance, the Department of Ecology and Environment, Haikou Customs, and the Hainan Provincial Taxation Bureau of the State Administration of Taxation and shall be dynamically adjusted. And informed Haikou Customs in a letter. (3) Duty-free aircraft and ships (including related parts) that are temporarily shipped out of the country for repair and then re-entered into the Hainan Free Trade Port can only be operated by enterprises that meet the policy and measure conditions for their own use and are subject to customs supervision; without the consent of the customs and supplementary Import duties must be paid and may not be transferred or used for other purposes. The transfer of the above-mentioned aircraft and ships (including related parts and components) will be subject to domestic value-added tax and consumption tax in accordance with regulations. Enterprises that meet the conditions for enjoying policy measures should establish an information management system for goods temporarily leaving the country for repair that meets customs supervision requirements, and manage and use goods temporarily leaving the country for repair and reshipment in accordance with the requirements of policies and measures and relevant regulations. (4) Hainan Province’s Ministry of Commerce and Finance, Ministry of Ecology and Environment, General Administration of Customs, State Administration of Taxation, and relevant industry authorities shall formulate supporting management measures, clarify the procedures for determining the list of enterprises that meet the policy and measure conditions, and enjoy the opportunity to temporarily leave the country for repairs and then re-enter the country. The Hainan Free Trade Port has regulations on registration, operation and self-use, and supervision of duty-free aircraft and ships (including related parts and components), as well as violation handling standards, penalties, etc. At the same time, relevant departments in Hainan Province should strengthen supervision, prevent and control risks, promptly investigate and deal with violations through informatization and other means, and strengthen information interconnection among competent departments within the province to share enterprises and related aircraft and ships (including related zeros) that meet the conditions of policy measures. parts) supervision and other information. (5) The period of “temporary departure” referred to in this policy measure shall be determined by the customs based on the goods repair contract submitted by the enterprise and the actual situation. For goods that are re-transported into the country beyond the “temporary exit” period, import taxes will be levied in accordance with the general taxation management regulations on imported goods.

2. Regarding temporary entry for repairs
(1) In the special customs supervision area (hereinafter referred to as the pilot area) where the Hainan Free Trade Port implements “first-line” liberalization and “second line” control of the import and export management system (hereinafter referred to as the pilot area), enterprises will be temporarily allowed to operate from abroad starting from the date of implementation of this announcement. Goods that enter the pilot area for repair will be exempted from customs duties, import value-added tax and consumption tax if they are re-shipped out of the country; if they are not re-shipped out of the country and converted to domestic sales, the import procedures must be completed as required, and the actual inspection status of the repaired goods will be levied according to regulations. Import duties, import value-added tax and consumption tax. (2) This policy and measure is only applicable in Yangpu Bonded Port Area, Haikou Comprehensive Bonded Zone, Haikou Airport Comprehensive Bonded Zone, and other special customs supervision areas within the Hainan Free Trade Port approved by the State Council. (3) The scope of goods for carrying out the above-mentioned repair business includes: 1. Goods in the comprehensive bonded zone maintenance product catalog formulated by the Ministry of Commerce, the Ministry of Ecology and Environment, and the General Administration of Customs; 2. According to the “Ministry of Commerce and other six units” on pilot projects in the Hainan Free Trade Port The Notice on Relaxing the Management Measures for Some Imported and Exported Goods (Shang Zimaofa [2021] No. 264) stipulates that goods that can carry out bonded maintenance business; 3. In accordance with relevant regulations, bonded services are allowed to be carried out in the special customs supervision area of Hainan Free Trade Port Other goods for repair. Except as permitted by laws, administrative regulations, the provisions of the State Council, or regulations issued by relevant departments of the State Council in accordance with the authorization of laws and administrative regulations, the repair business of goods prohibited from import and export by the state shall not be carried out in the pilot area, and the dismantling, scrapping and other businesses shall not be carried out through repair methods. . (4) The goods in the above-mentioned maintenance product catalog are allowed to be sold domestically according to the experience and license certificate after repair, but they are prohibited from import by the state and restricted import goods without permission. They should be re-exported out of the country after repair and may not be transferred to domestic sales through the “second line”; Old and damaged parts that are maintenance goods that are replaced during the repair process, as well as scraps generated during the repair process, etc., are not allowed to be sold domestically through the “second line”. (5) When enterprises in the pilot area apply to carry out the above-mentioned repair business, the management committee of the special customs supervision area where the enterprise is located shall jointly study and determine the list of pilot enterprises together with the commerce, ecological environment, and competent customs, and report to Hainan Province commerce, ecological environment, and Haikou Customs, etc. Department filing. (6) Enterprises that enjoy policy measures should establish an information management system that meets the requirements of customs supervision and can realize the full process tracking of information such as repair consumption, goods to be repaired, damaged parts replaced during the repair process, and The leftover materials generated in the process, as well as the waste materials after repairs, etc. are specially managed. (7) The Hainan Provincial Ministry of Commerce, Ministry of Ecology and Environment, General Administration of Customs, Ministry of Finance, State Administration of Taxation, and other departments will formulate supporting supervision plans to clarify the management of inbound repair goods, violation handling standards, punishment methods, etc. At the same time, relevant departments in Hainan Province should use informatization and other means to strengthen supervision, prevent and control risks, promptly investigate, and deal with violations, and strengthen information interconnection among competent departments within the province to share information on the supervision of enterprises and repair goods that meet the conditions of policy measures. (8) Goods temporarily brought into the pilot area from abroad for repair shall be bonded, and the customs shall handle the procedures in accordance with the bonded repair method and implement supervision.

3. Regarding temporarily imported goods
(1) For the following goods that temporarily enter Shanghai, Guangdong, Tianjin, Fujian, Beijing Free Trade Pilot Zone and Hainan Free Trade Port from abroad, the taxpayer shall pay a deposit equivalent to the tax payable to the customs or provide other If you provide a guarantee, you may be temporarily exempted from paying customs duties, import value-added tax and consumption tax: 1. Professional equipment (including software, including software, for news reporting or film and television production) necessary for temporary immigrants who comply with the provisions of our country’s laws to carry out business, trade or professional activities Instruments, equipment and supplies used in the program, etc.). 2. Goods for exhibition or demonstration. 3. Commercial samples, advertising videos and recordings. 4. Necessary sporting goods for sports competitions, performances, or training. (2) The goods listed above can only be used within the pilot areas stipulated in this policy. They may not be used for commercial purposes such as selling or leasing during the temporary entry period and must be re-exported within 6 months from the date of entry; an extension is required. If the time limit for re-exportation out of the country expires, the taxpayer shall go through extension procedures with the customs in accordance with the regulations of the General Administration of Customs. (3) If the above-mentioned goods are not re-shipped out of the country within the prescribed period, import procedures must be completed as required, and the customs shall collect import duties, import value-added tax and consumption tax in accordance with the law. (4) If the customs affairs guarantee business is involved, the relevant provisions on customs affairs guarantees shall be followed. This announcement will take effect from the date of announcement. Imported goods that have been taxed before the announcement will no longer be refunded.